Uttar Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018
KA. NI-2-139/XI-9(42)/17 Dated:- 30-1-2018 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
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Document 1Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
In pursuance of the provision of clause (3) of Article 348 of the Constitution, the
Governor is pleased to order the publication of the following English translation of
Government notification no. KA.NI.-2-1 39 XI-9(42)/17-U.P. GST Rules-2017-Order-
(102)-2018 dated January
30, 2018.
No.-KA.NI.-2-139
NOTIFICATION
/X1-9(42)/17-U.P.GST Rules-2017-Order-(102)-2018
Lucknow: Dated: January 36, 2018.
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and
Services Tax Act, 2017 (U.P. Act no.1 of 2017)read with section 21 of the Uttar Pradesh
General
Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make the
following rules with a view to amending
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registration shall not stand amended with
effect from a date earlier than the date of submission of the application
in FORM GST REG-14 on the common portal except with the order of
the Commissioner for reasons to be recorded in writing and subject to
such conditions as the Commissioner may, in the said order, specify.”;
In the said rules, in rule 89, for sub-rule (4), the following sub-rules shall
be substituted and be deemed to have been substituted with effect from
23 October, 2017, namely:-
“(4) In the case of zero-rated supply of goods or services or both without
payment of tax under bond or letter of undertaking in accordance with
the provisions of sub-section (3) of section 16 of the Integrated Goods
and Services Tax Act, 2017 (Act no. 13 of 2017), refund of input tax
credit shall be granted as per the following formula –
Amendment of 5.
rule 95
Refund Amount (Turnover of zero-rated supply of goods + Turnover
of zero-rated
supply of services) x Net ITC +Adjusted Total Turnover
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payment had been received in advance in any period prior to the relevant
period
reduced by advances received for zero-rated supply of services
for which the supply of services has not been completed during the
relevant period
;
(E) “Adjusted Total turnover” means the turnover in a State or a Union
territory, as defined under clause (112) of section 2, excluding –
(a) the value of exempt supplies other than zero-rated supplies
and
(b) the turnover of supplies in respect of which refund is claimed
under sub-rules (4A) or (4B) or both, if any,
during the relevant period;
(F) “Relevant period” means the period for which the claim has been
filed.
(4A) In the case of supplies received on which the supplier has availed
the benefit
of notification No. KA.NI.-2-1696/X1-9(42)/17-U.P. GST
Rules-
2017-Order-(71) -2017 dated 16-11-2017, refund of input tax
credit,
availed in respect of other inputs or input services used in making
zero-rated supply of goods or services or both, shall be granted
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fied by the Commissioner, along
with a statement of the inward supplies of goods or services or both
in FORM GSTR-11.”;
in sub-rule (3), in clause (a), the words “and the price of the
supply covered under a single tax invoice exceeds five thousand
rupees, excluding tax paid, if any” shall be omitted;
In the said rules, in rule 96-
(a) in the heading, after the words “paid on goods”, the words “or
services”
shall be inserted and be deemed to have been inserted with
effect from 23 October, 2017;
(b) after sub-rule (8), the following sub-rule shall be inserted and be
deemed to have been inserted with effect from 23 October, 2017,
namely:-
“(9) The persons claiming refund of integrated tax paid on export
ofgoods or services should not have received supplies on which the
supplier
has availed the benefit of notification No. KA.NI.-2-
1696/X1-9(42)/17-U.P. GST Rules-2017-Order-(71) -2017 dated
16-11-2017 or notification No. KA.NI.-2-1663/XI-9(15)/17-U.P.
GST Rules-2017-Order-(73) -2017 date
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ill up Part-B
3
Part-B
1.
Details of Authorised Signatory
First Name
Middle Name
Last Name
Photo
Gender
Designation
Date of Birth
Father's Name
Nationality
Aadhaar, if any
Male/Female/Others
DD/MM/YYYY
Address line I
Address of the Authorised Signatory
Address line 2
Address line 3
2.
Date of commencement of the online service in
India.
DD/MM/YYYY
Uniform Resource Locators (URLS) of the website through which taxable services are
provided:
13
1.
2.
3…
Bengaluru West, CGST
Commissionerate
Jurisdiction
Center
Details of Bank Account of representative in India(if appointed)
Account
5
Number
Bank Name
Documents Uploaded
Type of account
Branch
Address
IFSC
A customized list of documents required to be uploaded (refer Instruction) as per the field
values in the form
3
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
hereby declare that I am authorised
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sent Letter with any document in support of the ownership of
the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy.
For shared
properties also, the same documents may be uploaded.
Proof of:
Scanned copy of the passport of the Non-resident tax payer with VISA details. In
case of
Company/Society/LLP/FCNR/ etc. person who is holding power of
attorney with authorisation
letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside
India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening
page of the Bank Passbook held in the name of the Proprietor / Business
Concem
– containing the Account No., Name of the Account Holder, MICR and
IFSC and Branch details.
Scanned copy of documents regarding appointment as representative in India, if
applica
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n/Status
Signature of Authorised
1. If authorised signatory is not based in India, authentication through digital
signature
certificate shall not be mandatory for such persons. The
authentication
will be done through Electronic Verification Code (EVC).
2. Appointed representative in India shall have the meaning as specified
under
section 14 of Integrated Goods and Services Tax Act, 2017.”;
8.
Amendment
of FORM
GSTR-11
9.
In the said rules, in FORM GST REG-13,-
(a)
(b)
in PART-B, at serial no. 4, for the words, “Address of the entity
in State” the words, “Address of the entity in respect of which
the centralized UIN is sought” shall be substituted;
in the Instructions, for the words, “Every person required to
obtain a unique identity number shall submit the application
electronically” the words, “Every person required to obtain a
unique identity number shall submit the application
electronically or otherwise.” shall be substituted;
In the said rules, for FORM GSTR-11, the following f
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otted.
3. For refund purposes only those invoices may be entered on which refund is
sought.”;
7
Amendment 10. In the said rules, for FORM GST RFD-10, the following form shall be
substituted, namely:-
of
Form GST
RFD-10
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name:
3. Address
4. Tax Period (Quarter)
5. ARN and date of GSTRII
6. Amount of Refund Claim
From To
: ARN Date
:
State
Central
Tax
State/UT Tax
Integrated Tax Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
8. Verification
I
as an authorised representative of > hereby solemnly affirm and declare that the information given herein
above is true and correct to the best of my knowledge and belief and nothing has been
concealed there
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